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Loans (Tables)
 3 Months Ended
Mar. 31, 2021
Receivables [Abstract]  
Schedule of Loans Classifications
Loans were comprised of the following classifications:
 March 31,
2021		December 31,
2020
Commercial:
Commercial and Industrial Loans$672,300 $638,773 
Commercial Real Estate Loans1,492,617 1,467,397 
Agricultural Loans347,231 376,186 
Leases55,714 55,664 
Retail:
Home Equity Loans212,306 219,348 
Consumer Loans60,570 66,717 
Credit Cards12,609 11,637 
Residential Mortgage Loans267,634 256,276 
Subtotal3,120,981 3,091,998 
Less: Unearned Income(3,778)(3,926)
Allowance for Credit Losses(45,099)(46,859)
Loans, net$3,072,104 $3,041,213 
Schedule of Allowance for Credit Losses for Loans
The following tables present the activity in the allowance for credit losses by portfolio segment for the three months ended March 31, 2021 and 2020:
March 31, 2021Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansUnallocatedTotal
Allowance for Credit Losses:
Beginning balance $6,445 $29,878 $6,756 $200 $490 $996 $150 $1,944 $— $46,859 
Provision for credit loss expense(22)(1,334)(294)1 (18)(31)59 139 — (1,500)
Loans charged-off(190)(9)— — (125)— (47)(1)— (372)
Recoveries collected15 5 — — 92 — — — — 112 
Total ending allowance balance$6,248 $28,540 $6,462 $201 $439 $965 $162 $2,082 $— $45,099 

March 31, 2020Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansUnallocatedTotal
Allowance for Credit Losses:
Beginning balance prior to adoption of ASC 326$4,799 $4,692 $5,315 $— $434 $200 $— $333 $505 $16,278 
Impact of adopting ASC 3262,245 3,063 1,438 105 (59)762 124 1,594 (505)8,767 
Impact of adopting ASC 326 - PCD Loans2,191 4,385 128 — — 35 — 147 — 6,886 
Provision for credit loss expense(137)5,167 (396)67 205 (20)35 229 — 5,150 
Initial allowance on loans purchased with credit deterioration— — — — — — — — — — 
Loans charged-off(296)— — — (237)— (36)— — (569)
Recoveries collected12 3 — — 112 — 1 1 — 129 
Total ending allowance balance$8,814 $17,310 $6,485 $172 $455 $977 $124 $2,304 $— $36,641 
Schedule of Non-accrual and Past Due Loans
The following tables present the amortized cost in non-accrual loans and loans past due over 89 days still accruing by class of loans as of March 31, 2021 and December 31, 2020:
March 31, 2021
Non-Accrual With No Allowance for Credit Loss (1)
Non-AccrualLoans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans$4,061 $7,312 $— 
Commercial Real Estate Loans3,144 10,133 — 
Agricultural Loans1,220 1,841 — 
Leases— — — 
Home Equity Loans293 293 — 
Consumer Loans109 112 — 
Credit Cards154 154 — 
Residential Mortgage Loans480 1,149 — 
Total$9,461 $20,994 $— 
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Non-Accrual loans totaling $20,994.
December 31, 2020
Non-Accrual With No Allowance for Credit Loss (1)
Non-AccrualLoans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans$4,571 $8,133 $— 
Commercial Real Estate Loans3,152 10,188 — 
Agricultural Loans1,291 1,915 — 
Leases— — — 
Home Equity Loans271 271 — 
Consumer Loans77 84 — 
Credit Cards86 86 — 
Residential Mortgage Loans671 830 — 
Total$10,119 $21,507 $— 
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Non-Accrual loans totaling $21,507.
Schedule or Collateral-dependent Loans by Class
The following tables present the amortized cost basis of collateral-dependent loans by class of loans as of March 31, 2021 and December 31, 2020:
March 31, 2021Real EstateEquipmentAccounts ReceivableOtherTotal
Commercial and Industrial Loans$4,350 $2,846 $639 $30 $7,865 
Commercial Real Estate Loans11,629 — — 1,472 13,101 
Agricultural Loans2,980 — — — 2,980 
Leases— — — — — 
Home Equity Loans406 — — — 406 
Consumer Loans4 — — 3 7 
Credit Cards— — — — — 
Residential Mortgage Loans1,320 — — — 1,320 
Total$20,689 $2,846 $639 $1,505 $25,679 

December 31, 2020Real EstateEquipmentAccounts ReceivableOtherTotal
Commercial and Industrial Loans$4,943 $3,014 $669 $154 $8,780 
Commercial Real Estate Loans11,877 — — 1,530 13,407 
Agricultural Loans3,064 — — — 3,064 
Leases— — — — — 
Home Equity Loans416 — — — 416 
Consumer Loans4 4 — 3 11 
Credit Cards— — — — — 
Residential Mortgage Loans817 — — — 817 
Total$21,121 $3,018 $669 $1,687 $26,495 
Schedule of Aging of Past Due Loans
The following tables present the aging of the amortized cost basis in past due loans by class of loans as of March 31, 2021 and December 31, 2020:
March 31, 202130-59 Days Past Due60-89 Days Past DueGreater Than 89 Days Past DueTotal
Past Due		Loans Not Past DueTotal
Commercial and Industrial Loans$729 $384 $1,982 $3,095 $669,205 $672,300 
Commercial Real Estate Loans158 — 8,526 8,684 1,483,933 1,492,617 
Agricultural Loans— — 651 651 346,580 347,231 
Leases— — — — 55,714 55,714 
Home Equity Loans327 74 293 694 211,612 212,306 
Consumer Loans328 38 94 460 60,110 60,570 
Credit Cards26 5 154 185 12,424 12,609 
Residential Mortgage Loans3,014 35 918 3,967 263,667 267,634 
Total$4,582 $536 $12,618 $17,736 $3,103,245 $3,120,981 
December 31, 202030-59 Days Past Due60-89 Days Past DueGreater Than 89 Days Past DueTotal
Past Due		Loans Not Past DueTotal
Commercial and Industrial Loans$477 $909 $2,441 $3,827 $634,946 $638,773 
Commercial Real Estate Loans5 4,877 3,682 8,564 1,458,833 1,467,397 
Agricultural Loans— — 651 651 375,535 376,186 
Leases— — — — 55,664 55,664 
Home Equity Loans672 5 271 948 218,400 219,348 
Consumer Loans233 84 65 382 66,335 66,717 
Credit Cards95 80 86 261 11,376 11,637 
Residential Mortgage Loans3,737 1,590 529 5,856 250,420 256,276 
Total$5,219 $7,545 $7,725 $20,489 $3,071,509 $3,091,998 
Schedule of Payment Modifications
% of Loan Category
(Excludes PPP Loans)
Type of Loans
(dollars in thousands)		Number of LoansOutstanding Balance

As of 3/31/2021
As of 12/31/2020
Commercial & Industrial Loans4 $4,413 0.9 %0.8 %
Commercial Real Estate Loans15 36,137 2.4 %3.0 %
Agricultural Loans— — — %— %
Consumer Loans2 40 
n/m (1)
n/m (1)
Residential Mortgage Loans2 173 0.1 %0.1 %
Total23 $40,763 1.4 %1.7 %
(1) n/m = not meaningful
Schedule of Risk Category of Loans
Based on the analysis performed at March 31, 2021 and December 31, 2020, the risk category of loans by class of loans is as follows:
Term Loans Amortized Cost Basis by Origination Year
As of March 31, 202120212020201920182017PriorRevolving Loans Amortized Cost BasisTotal
Commercial and Industrial:
Risk Rating
   Pass$176,630 $165,352 $78,654 $41,565 $28,684 $64,123 $85,946 $640,954 
   Special Mention— 573 1,011 1,996 1,585 2,070 9,313 16,548 
   Substandard— 186 154 1,876 1,493 5,156 5,933 14,798 
   Doubtful— — — — — — — — 
Total Commercial & Industrial Loans$176,630 $166,111 $79,819 $45,437 $31,762 $71,349 $101,192 $672,300 
Commercial Real Estate:
Risk Rating
   Pass$89,120 $301,184 $210,976 $168,708 $167,909 $436,255 $29,556 $1,403,708 
   Special Mention— 1,628 1,222 15,387 23,220 20,791 — 62,248 
   Substandard— — 8,365 1,722 1,657 14,817 100 26,661 
   Doubtful— — — — — — — — 
Total Commercial Real Estate Loans$89,120 $302,812 $220,563 $185,817 $192,786 $471,863 $29,656 $1,492,617 
Agricultural:
Risk Rating
   Pass$13,084 $43,509 $24,244 $28,419 $27,630 $81,385 $55,256 $273,527 
   Special Mention636 13,445 9,806 3,262 8,765 13,227 12,900 62,041 
   Substandard— 578 73 384 1,156 9,472 — 11,663 
   Doubtful— — — — — — — — 
      Total Agricultural Loans$13,720 $57,532 $34,123 $32,065 $37,551 $104,084 $68,156 $347,231 
Leases:
Risk Rating
   Pass$4,996 $16,615 $16,616 $8,235 $4,643 $4,609 $— $55,714 
   Special Mention— — — — — — — — 
   Substandard— — — — — — — — 
   Doubtful— — — — — — — — 
      Total Leases$4,996 $16,615 $16,616 $8,235 $4,643 $4,609 $— $55,714 
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202020202019201820172016PriorRevolving Loans Amortized Cost BasisTotal
Commercial and Industrial:
Risk Rating
   Pass$260,027 $88,273 $46,681 $31,612 $21,025 $48,508 $109,228 $605,354 
   Special Mention618 1,102 2,756 1,739 206 1,972 9,948 18,341 
   Substandard143 164 1,283 1,530 607 5,416 5,935 15,078 
   Doubtful— — — — — — — — 
Total Commercial & Industrial Loans$260,788 $89,539 $50,720 $34,881 $21,838 $55,896 $125,111 $638,773 
Commercial Real Estate:
Risk Rating
   Pass$296,265 $215,226 $179,129 $183,703 $171,016 $295,641 $29,634 $1,370,614 
   Special Mention883 9,361 15,232 23,489 7,578 20,294 147 76,984 
   Substandard— 1,131 1,735 1,692 4,292 10,849 100 19,799 
   Doubtful— — — — — — — — 
Total Commercial Real Estate Loans$297,148 $225,718 $196,096 $208,884 $182,886 $326,784 $29,881 $1,467,397 
Agricultural:
Risk Rating
   Pass$49,242 $25,449 $31,285 $32,368 $22,702 $64,890 $75,871 $301,807 
   Special Mention11,503 9,911 3,111 8,767 2,707 10,125 16,318 62,442 
   Substandard578 73 394 1,228 4,466 5,198 — 11,937 
   Doubtful— — — — — — — — 
      Total Agricultural Loans$61,323 $35,433 $34,790 $42,363 $29,875 $80,213 $92,189 $376,186 
Leases:
Risk Rating
   Pass$18,258 $17,517 $9,176 $5,415 $1,605 $3,693 $— $55,664 
   Special Mention— — — — — — — — 
   Substandard— — — — — — — — 
   Doubtful— — — — — — — — 
      Total Leases$18,258 $17,517 $9,176 $5,415 $1,605 $3,693 $— $55,664 
Schedule of Residential, Home Equity and Consumer Loans Based on Payment Activity The following tables present the amortized cost in residential, home equity and consumer loans based on payment activity.
Term Loans Amortized Cost Basis by Origination Year
As of March 31, 202120212020201920182017PriorRevolving Loans Amortized Cost BasisTotal
Consumer:
Payment performance
   Performing$8,563 $28,248 $9,349 $7,567 $1,669 $2,757 $2,305 $60,458 
   Nonperforming— — 32 10 2 33 35 112 
      Total Consumer Loans$8,563 $28,248 $9,381 $7,577 $1,671 $2,790 $2,340 $60,570 
Home Equity:
Payment performance
   Performing$— $— $— $55 $46 $540 $211,372 $212,013 
   Nonperforming— — — — — — 293 293 
      Total Home Equity Loans$— $— $— $55 $46 $540 $211,665 $212,306 
Residential Mortgage:
Payment performance
   Performing$33,640 $45,639 $22,574 $23,597 $27,040 $113,996 $— $266,486 
   Nonperforming— — — — — 1,148 — 1,148 
Total Residential Mortgage Loans$33,640 $45,639 $22,574 $23,597 $27,040 $115,144 $— $267,634 
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202020202019201820172016PriorRevolving Loans Amortized Cost BasisTotal
Consumer:
Payment performance
   Performing$33,857 $16,486 $8,456 $2,115 $910 $2,245 $2,563 $66,632 
   Nonperforming— — 11 2 14 23 35 85 
      Total Consumer Loans$33,857 $16,486 $8,467 $2,117 $924 $2,268 $2,598 $66,717 
Home Equity:
Payment performance
   Performing$— $— $34 $46 $67 $490 $218,440 $219,077 
   Nonperforming— — — — — — 271 271 
      Total Home Equity Loans$— $— $34 $46 $67 $490 $218,711 $219,348 
Residential Mortgage:
Payment performance
   Performing$45,945 $26,536 $28,050 $28,764 $25,155 $100,998 $— $255,448 
   Nonperforming— — — — — 828 — 828 
Total Residential Mortgage Loans$45,945 $26,536 $28,050 $28,764 $25,155 $101,826 $— $256,276 
Schedule of Recorded Investment in Credit Cards Based on Payment Activity The following table presents the recorded investment in credit cards based on payment activity:
Credit CardsMarch 31, 2021December 31, 2020
   Performing$12,455 $11,551 
   Nonperforming154 86 
      Total$12,609 $11,637 
Schedule of Loans Purchased and/or Sold During the Year
The following tables present loans purchased and/or sold during the year by portfolio segment:
March 31, 2021Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
   Purchases$— $— $— $— $— $— $— $— $— 
   Sales— — — — — — — — — 
December 31, 2020Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
   Purchases$— $— $— $— $— $— $— $— $— 
   Sales— 3,128 — — — — — — 3,128